Example sentences of "are liable [prep] the " in BNC.

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1 Shareholders who are liable at the basic rate of 25 per cent will have no further tax to pay .
2 Shareholders who are liable at the higher rate of 40 per cent will incur additional tax payable at 5 per cent on the dividends received .
3 Companies are liable to the full extent of their assets for any guarantees signed in their name .
4 Hence , full partners , of which there must be at least one , are liable to the full extent of their personal assets , as with other forms of partnership .
5 Under general principles non-resident trustees who receive a UK source of income are liable to the basic rate of tax ; they can not obtain a deduction for management expenses from that basic rate tax charge .
6 It ruled that packed lunches are supplied ‘ in the course of catering ’ and are liable for the 17.5% standard rating of VAT .
7 The only principle of law ( but not business practice ) distinguishing this feature from any type of limited liability company is that the members are liable for the company 's liabilities as guarantors if the company 's own resources prove to be insufficient to meet the liability .
8 In Hungarian law , parent companies are liable for the indebtedness of their subsidiary as guarantors .
9 For the first time , to anything like that extent , parents are liable for the criminal activities of juveniles .
10 Because it 's a registered nursing home , according to the rules its owners are liable for the cost of medical supplies .
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